Convergence or Divergence between National and International View on Tangible Assets - Case Study Romania
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References listed on IDEAS
- Bunget, Ovidiu-Constantin & Dumitrescu, Alin-Constantin & Farcane, Nicoleta & Caciuc, Leonora & Popa, Adina, 2009. "The impact of ias/ifrs on the romanian accounting rules," MPRA Paper 18279, University Library of Munich, Germany.
- Viorel TURCANU & Dorel MATES & Ionel BOSTAN & Veronica GROSU & Marian SOCOLIUC, 2008. "The Evolution Of The International Standards Of Accountancy Ias/Ifrs, Area Of Application And The Mechanism Of Adoption," The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 8(1(8)), pages 142-146, June.
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Keywordstangible assets; comparability degree; IAS/ IFRS; national rules; Romania;
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